REVENUE MEMORANDUM CIRCULAR NO. 22-2025 issued on March 24, 2025 prescribes the CY 2025 BIR Priority Programs and Projects. The said programs and projects, as categorized under the Four (4) Pillars of Good Governance, are the following:

I. Fearless and Aggressive Enforcement Activities
• Run After Tax Fake Transactions (RAFT) Program
• Run After Tax Evaders (RATE) Program
• Oplan Kandado
• Nationwide Raid of Illicit Cigarettes, Vapes and other Excisable Articles
• Intensified Audit and Investigation
• Intensified Collection of Delinquent Accounts
   > Broadening of the Tax Base
• New Business Registration, including online sellers
• Information Linkages with Other Government Agencies
• Base Erosion and Profit Shifting-Inclusive Framework (BE PS-IF)
• Close Monitoring of VAT Compliance on Digital Service Providers (DSPs)
• Close Monitoring of the Remittance of eMarketplace Operators and Digital Financial Service Providers (DFSPs)
• Close Monitoring of Tax Declaration and Compliance of eMarketplace Partner Merchants vis-a-vis Tax withheld by eMarketplace Operators
• Institutionalization of Transfer Pricing Service in the BIR

II. Excellent Taxpayers Service
• Taxpayer Education and Awareness Program
• Development of Integrated ONETT (iONETT) System
• Taxpayer’s e-Lounge Facility
• Expansion of International Organization for Standardization (ISO) Certification
• Online Registration and Update System
   > Online application of permits to operate for Excise Tax purposes

III. Integrity and Professionalism of the Institution and Its Employees
• Re-organization, Re-structuring and Staffing
• Recruitment and Promotion of Officials and Employees
• Capacity Building Enhancements for BIR Officials and Employees
• Integrity Management Program

IV. Digitalization
• Electronic Invoicing / Receipting and Sales Reporting System (EIS)
• Full utilization of Internal Revenue Integrated System (IRIS)
• Project 230X – Online Withholding Tax System
• Electronic Filing (eFiling) and Payment (ePayment) System
   > Integration of eFiling and ePayment
   > e-Filing System
• Taxpayer’s (TP) Portal
• Digital Kiosk
• Internal Revenue Stamp Integrated System (IRSIS) for:
   > Alcoholic Products
   > Sweetened Beverages
• eSubmission of eORB (Official Register Book)